Allegation of clandestine cannot be made merely on the basis of Shortages noticed during Stock Verification

M/s G.P. Ispat Pvt. Limited Vs CCE&ST ( CESTAT Delhi) We are lead to the conclusion that in the case of the appellant, the demand of Central Excise duty cannot be upheld, since the allegation of clandestine removal has been made only on the basis of alleged shortages noticed during stock verification. In the absence of any investigation corroborating the allegation of clearance, we have no option but to set aside the impugned order and allow the appeals. FULL TEXT OF THE CESTAT ORDER IS AS FOLLOWS:- The present appeals have been filed against the Order-in-Original No. RPR/EXCUS/000/COM/03-...